County finance manual

SUMMARY OF BASIC GOVERNMENTAL ACCOUNTING PRINCIPLES

FUND ACCOUNTING

FUND TYPES

 Governmental Funds

 Proprietary Funds

 Fiduciary Funds

DEPRECIATION OF CAPITAL ASSETS

Program Revenues
General Revenues

MASTER LIST OF FUND/ACCOUNT GROUP NUMBERS

FUND TYPE: GENERAL FUNDS 000-099
General Fund 001
Contingent Fund 002
State and Local Special Revenue Funds 100-229
Public Buildings, Roads and Bridges Fund 112
Public Highway and Traffic Fund 113
Series Number
Capital Improvement Fund 116
RRR Gasoline Tax Fund 117

To account for the State 5 cent supplemental gasoline tax for the resurfacing, restoration and rehabilitation of existing paved county roads and bridges as match on any federal aid project or for new construction. (Code of Alabama, 1975, Section 40-17-74.1) The amounts of 5 cent gasoline tax proceeds expended for match on federal aid projects and/or new construction should be fully documented and should not exceed the total deposits of 5 cent gasoline tax monies included in the RRR Gasoline Tax Fund.

Series Number
Reappraisal Fund 120
Tourism, Recreation and Conventions Fund 123
Services for the Elderly Fund 124
Indigent Care Fund 125
Beer Tax Fund 126
Work Release Fund 128
Law Library Fund 129
Probate Judge’s Index Fee Fund 130
Supernumerary Fund 132
Series Number
Sheriff’s Pistol Permit Fund 134
Series Number
State and Local Special Revenue Funds Reserved for local use 176-229
Federal Special Revenue Funds 230-299
Emergency Management (Civil Defense) Fund 232
Federal Special Revenue Funds Reserved for local use 240-299
Reserved for local use 300-399
Series Number
FUND TYPE: ENTERPRISE FUNDS 500-599
Solid Waste Disposal Fund 510
Solid Waste Collection Fund 511
Water and Sewer System Fund 520
Water System Fund 521
Sewer System Fund 522
Emergency 911 Fund 530
Airport Fund 540
Series Number
Reserved for local use for Enterprise Funds 541-599
Central Supply Funds 610
Data Processing Services Fund 611
Reserved for local use for Internal Service Funds 613-699
Accounts Payable Clearing Fund (Agency) 700
Payroll Fund (Agency) 702
Employees’ Insurance Fund (Agency) 704
Series Number
Employees’ Retirement Fund (Agency) 706
Employees’ Payroll Withholding Taxes Fund (Agency) 708
Employees’ Social Security Taxes Fund (Agency) 710
Unemployment Tax Fund (Agency) 712
Land Redemption Fund (Agency) 716
Series Number
Reserved for local use for Agency Funds 740-749
Excess from Land Sales Fund (Private-purpose Trust) 750
Series Number
Fiduciary Fund (Private-purpose Trust) 755
Unclaimed Witness Fee Fund (Private-purpose Trust) 760
Judge’s and District Attorney’s Fund (Private-purpose Trust) 765
Worthless Check Fee Fund (Private-purpose Trust) 770
Series Number
- Invested in Capital Assets, Net of Related Debt
- Restricted Net Assets
- Unrestricted Net Assets

EXEMPTIONS

BIDDING REQUIREMENTS

CONTRACT REQUIREMENTS

PROHIBITIONS/VIOLATIONS

Auctions

JOINT PURCHASING – Code of Alabama 1975, § 41-16-50(b)

PUBLIC WORKS PROJECT

EXEMPTIONS/EXCLUSIONS
PREQUALIFICATION – Code of Alabama 1975, § 39-2-4
BID GUARANTY – Code of Alabama 1975, § 39-2-4(a)
Lowest Responsible and Responsive Bidder – Code of Alabama 1975, § 39-2-6
DEFINITION – Code of Alabama 1975, § 39-2-12(a)(3)
PROCEDURE FOR PAYMENT – Code of Alabama 1975, § 39-2-12(b) and (c)
- LEGAL ACTIONS AND PENALTIES
  - C. Annual Pension Cost

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Alabama’s Constitution

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